WAYNE ROONEY has revealed the astonishing background to his decision to quit Everton.

The Goodison starlet has taken a pounding for asking to leave his boyhood heroes - with shocking 'Die Rooney, Die' graffiti daubed on a wall at Goodison Park.

But today The SP can offer a different story to the fans who have turned on him.

And, as Everton ask for #26million in a take-it-or-leave-it demand to Manchester United and Newcastle, we can reveal:

-HOW one cock-up almost led to him leaving Everton on a FREE TRANSFER because of a dispute over a cash pay-out.

-HOW his advisers were told he would be sold during Euro 2004.

-HOW Everton director Paul Gregg rang Newcastle United last week and told them he would push through a deal if they offered #23.5m.

Rooney has been painted as a mercenary and a player who has lost touch with his own supporters, but the reality of Everton's problems have led to his bid to move.

The saga began last December when boss David Moyes wanted to offer Rooney a long-term contract but the board halted all talks in January because of their league position and cash problems.

Rooney fumed about the indecision and his advisers told chairman Bill Kenwright in May that he was looking to leave after Euro 2004.

For the first time Rooney's camp have admitted that secret talks between his agent and the then Goodison chief executive Trevor Birch took place in Portugal during Euro 2004.

Birch had been given permission to make the key decisions at the club and he told Rooney's agent Paul Stretford that he was "glad'' the striker was looking to move on because it was the right business decision. However Birch was over-ruled at Everton and told to make Rooney a #50,000-a-week contract offer instead.

A few weeks later Birch left with the Rooney affair one of the reasons - along with a belief that the club needed new investment - and also because he felt he was being ignored. Rooney was then shocked to find an image rights payment in his contract, worth around #150,000, had not been paid into his bank account.

For TWO MONTHS Everton defaulted on the cash - and Rooney's legal team threatened that he would walk out for nothing if the money did not arrive.

In reality Rooney was SEVEN DAYS from being able to leave Everton for nothing because they had not honoured his contract. That was why Rooney's advisers asked 50 questions of Everton about their ability to pay the #50,000-a- week they had publicised.

A fight for power at Everton between Kenwright and Paul Gregg only went to show what trouble there was at the Merseyside outfit. But Rooney seemed set to stay as Everton priced him at #30m and out of a move to United or even Madrid.

However when Newcastle finally found the cash to make the first concrete offer, a new astonishing twist emerged.

An Everton director contacted Newcastle on Wednesday to tell them that #23.5m would be enough to get Rooney - and he would push for it at boardroom level. Newcastle chairman Freddy Shepherd headed for a secret summit with Kenwright, who did NOT make the call, to see if this was true.

Manchester United then made their long-awaited move while Shepherd was flying back to the north-east and added to the drama. When Everton rejected the #23.5m offer from Newcastle, Rooney and his camp decided they had to ask for a move to speed up his exit.

SHIRT SHRIFT

IT was the half-price Rooney sale yesterday but unfortunately for Manchester United and Newcastle, the Everton club shop was only offering cheap memorabilia for the superkid who is heading out of the club.